The delineation of responsibilities between the internal and external auditors.

The organizational status of the internal audit function.

Whether the agency head will present audit findings to the oversight committee.

Under what circumstances the internal audit director may have confidential access to the oversight committee.

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Incorrect. Proper planning and coordination between internal and external auditors should provide efficient audit coverage of the entity, but this can change from year to year and is not addressed in a more nearly permanent document such as a charter.

Correct. Independence is a key aspect of the internal audit charter.

Incorrect. The director of internal audit should share audit results directly with the audit committee.

Incorrect. The internal audit director's access to the audit committee should not be restricted.

Correct. A run chart displays changes in a particular event over a given period of time.

Incorrect. An aging schedule is used to show the distribution of time to complete a given task (for example, collection of receivables) relative to a desired time period. It would not be most useful in determining whether a change has occurred.

Incorrect. A histogram is used to show the frequency distribution around an average. This would not particularly determine whether a change has occurred.

Incorrect. Pareto analysis involves the ranking of data to focus on the few things (or people) that make the biggest impact on a situation. It cannot be applied to display changes of a particular event over time.